It is explicitly shown how the Schwarzschild Black Hole Entropy (in all dimensions) emerges from truly point mass sources at r = 0 due to a non-vanishing scalar curvature involving the Dirac delta distribution. It is the density and anisotropic pressure components associated with the point mass delta function source at the origin r = 0 which furnish the Schwarzschild black hole entropy in all dimensions $ D ge 4$ after evaluating the Euclidean Einstein-Hilbert action. As usual, it is required to take the inverse Hawking temperature $beta_H$ as the length of the circle $S^1_beta$ obtained from a compactification of the Euclidean time in thermal field theory which results after a Wick rotation, $ i t = tau $, to imaginary time. The appealing and salient result is that there is $no$ need to introduce the Gibbons-Hawking-York boundary term in order to arrive at the black hole entropy because in our case one has that $ {cal R } ot= 0$. Furthermore, there is no need to introduce a complex integration contour to $avoid$ the singularity as shown by Gibbons and Hawking. On the contrary, the source of the black hole entropy stems entirely from the scalar curvature $singularity$ at the origin $ r = 0$. We conclude by explaining how to generalize our construction to the Kerr-Newman metric by exploiting the Newman-Janis algorithm. The physical implications of this finding warrants further investigation since it suggests a profound connection between the notion of gravitational entropy and spacetime singularities.